**Charity registration number 1082007**
## **DAVID LISTER CHARITABLE TRUST**
## **ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS**
**FOR THE YEAR ENDED 5 APRIL 2023 PAGES FOR FILING WITH REGISTRAR**
## **DAVID LISTER CHARITABLE TRUST**
## **LEGAL AND ADMINISTRATIVE INFORMATION**
|**Trustees**|David Ward Lister||
|---|---|---|
||Andrew David Wrigglesworth||
||Susan Streather|(Appointed 15 November 2022)|
|**Charity number**|1082007||
|**Independent examiner**|Holeys Chartered Accountants||
||Stuart House||
||15-17 North Park Road||
||Harrogate||
||North Yorkshire||
||HG1 5PD||
|**Bankers**|HSBC Plc||
||88 Town Street||
||Horsforth||
||Leeds||
||LS18 4AR||
|**Solicitors**|Wrigleys Solicitors||
||Solicitors||
||19 Cookridge Street||
||Leeds||
||West Yorkshire||
||England||
||LS2 3AG||
|**Investment advisors**|Williams Investment Management llp||
||34 Victoria Avenue||
||Harrogate||
||North Yorkshire||
||HG1 5PR||
||England||
## **DAVID LISTER CHARITABLE TRUST**
## **CONTENTS**
||**Page**|
|---|---|
|Trustees' report|1|
|Independent examiner's report|2|
|Statement of financial activities|3|
|Statement of financial position|4|
|Notes to the financial statements|5 - 8|
## **DAVID LISTER CHARITABLE TRUST**
## **TRUSTEES' REPORT** _**FOR THE YEAR ENDED 5 APRIL 2023**_
The trustees present their annual report and financial statements for the year ended 5 April 2023.
The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the trust's deed, the Charities Act 2011 and “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015)”
## **Objectives and activities**
The trust's objects are to make funds available for charitable purposes. The trustees must use the income and may use the capital of the settlement in promoting the objects. and there has been no change in these during the year.
The trustees confirm that they have referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing the trust’s aims and objectives and in planning future activities and setting the grant making policy for the year.
## **Achievements and performance**
Donations are made at the discretion of the trustees to benefit such charitable purposes as they think fit. It has carried these out by making charitable donations in the year of £865,650 (2022 : £354,000).
## **Financial review**
The trustees have assessed the major risks to which the trust is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.
## **Structure, governance and management**
The trust was created by a Trust Deed dated 24 March 2000 made by David Ward Lister and Peter Robert Procter Chadwick. Stuart Garside was appointed by Deed as an additional trustee on 25 September 2000. On 13 April 2010 a Deed of Appointment and Retirement of Trustees was signed in which Peter Robert Procter Chadwick retired as a trustee, and Andrew David Wriglesworth was appointed in his place.
The trustees who served during the year and up to the date of signature of the financial statements were: David Ward Lister Stuart Garside Resigned 15.11.2022 Andrew David Wriglesworth Susan Streather Appointed 15.11.2022 There were no related parties during the year.
The trustees' report was approved by the Board of Trustees.
## **David Ward Lister**
Trustee
**Susan Streather** Trustee
## **Andrew David Wriglesworth**
Trustee Dated: 27 July 2023
- 1 -
## **DAVID LISTER CHARITABLE TRUST**
## **INDEPENDENT EXAMINER'S REPORT**
## **TO THE TRUSTEES OF DAVID LISTER CHARITABLE TRUST**
I report on the financial statements of the trust for the year ended 5 April 2023, which are set out on pages 3 to 8.
## **Respective responsibilities of trustees and examiner**
The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. The charity’s gross income exceeded £250,000 and I am qualified to undertake the examination.
It is my responsibility to:
- (i) examine the financial statements under section 145 of the 2011 Act;
- (ii) to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and
- (iii) to state whether particular matters have come to my attention.
## **Basis of independent examiner's report**
My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the financial statements present a ‘true and fair view’ and the report is limited to those matters set out in the next statement.
## **Independent examiner's statement**
In connection with my examination, no other matter except that referred to in the previous paragraph has come to my attention:
- (a) which gives me reasonable cause to believe that in any material respect the requirements:
- (i) to keep accounting records in accordance with section 130 of the 2011 Act; and
- (ii) to prepare financial statements which accord with the accounting records and comply with the accounting requirements of the 2011 Act;
- have not been met or
- (b) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the financial statements to be reached.
T Yates BSc FCA
Stuart House 15-17 North Park Road Harrogate North Yorkshire HG1 5PD
Dated: .........................
- 2 -
## **DAVID LISTER CHARITABLE TRUST**
## **STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT**
## _**FOR THE YEAR ENDED 5 APRIL 2023**_
|**Unrestricted Unrestricted**
**funds**
**funds**
**2023**
**2022**
**Notes**
**£**
**£**
**Income from:**
Donations and legacies
**3**
481,654
464,374
**Expenditure on:**
Charitable activities
**4**
866,244
354,562
**Net (expenditure)/income for the year/**
**Net movement in funds**
(384,590)
109,812
Fund balances at 6 April 2022
676,460
566,648
**Fund balances at 5 April 2023**
291,870
676,460|**Unrestricted Unrestricted**
**funds**
**funds**
**2023**
**2022**
**Notes**
**£**
**£**
**Income from:**
Donations and legacies
**3**
481,654
464,374
**Expenditure on:**
Charitable activities
**4**
866,244
354,562
**Net (expenditure)/income for the year/**
**Net movement in funds**
(384,590)
109,812
Fund balances at 6 April 2022
676,460
566,648
**Fund balances at 5 April 2023**
291,870
676,460|**Unrestricted Unrestricted**
**funds**
**funds**
**2023**
**2022**
**Notes**
**£**
**£**
**Income from:**
Donations and legacies
**3**
481,654
464,374
**Expenditure on:**
Charitable activities
**4**
866,244
354,562
**Net (expenditure)/income for the year/**
**Net movement in funds**
(384,590)
109,812
Fund balances at 6 April 2022
676,460
566,648
**Fund balances at 5 April 2023**
291,870
676,460|
|---|---|---|
|||354,562|
|||109,812
566,648|
|||676,460|
||||
|The statement of financial activities includes all gains and losses recognised in the year.|||
All income and expenditure derive from continuing activities.
- 3 -
## **DAVID LISTER CHARITABLE TRUST**
## **STATEMENT OF FINANCIAL POSITION**
## _**AS AT 5 APRIL 2023**_
|**2023**
**Notes**
**£**
**£**
**Current assets**
Cash at bank and in hand
292,480
**Current liabilities**
**7**
(610)
Net current assets
291,870
**Income funds**
Unrestricted funds
291,870
291,870
The financial statements were approved by the Trustees on 27 July 2023
David Ward Lister
Andrew David Wrigglesworth
**Trustee**
**Trustee**|**2022**
**£**
677,070
(610)|**£**
676,460|
|---|---|---|
|||676,460|
|||676,460|
||||
Susan Streather **Trustee**
## **Company Registration No. 1082007**
- 4 -
## **DAVID LISTER CHARITABLE TRUST**
## **NOTES TO THE FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED 5 APRIL 2023**_
## **1 Accounting policies**
## **Company information**
David Lister Charitable Trust is a an unincorporated charity.
## **1.1 Accounting convention**
The financial statements have been prepared in accordance with the trust's Deed, the Charities Act 2011 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)". The trust is a Public Benefit Entity as defined by FRS 102.
The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.
The financial statements are prepared in sterling, which is the functional currency of the trust. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.
## **1.2 Going concern**
At the time of approving the financial statements, the trustees have a reasonable expectation that the trust has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
## **1.3 Charitable funds**
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
Endowment funds are subject to specific conditions by donors that the capital must be maintained by the trust.
## 1.4 **Incoming resources**
Income is recognised when the trust is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the trust has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Legacies are recognised on receipt or otherwise if the trust has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
- 5 -
## **DAVID LISTER CHARITABLE TRUST**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 5 APRIL 2023**_
## **1 Accounting policies**
**(Continued)**
## 1.5 **Resources expended**
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.
Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.
Donations are accounted for when paid.
## **1.6 Cash and cash equivalents**
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
## _**Basic financial assets**_
Basic financial assets, which include trade and other receivables and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
## _**Basic financial liabilities**_
Basic financial liabilities, including trade and other payables and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade payables are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade payables are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
## **2 Critical accounting estimates and judgements**
In the application of the trust’s accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
- 6 -
## **DAVID LISTER CHARITABLE TRUST**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 5 APRIL 2023**_
## **3 Donations and legacies**
||**Unrestricted**|Unrestricted|
|---|---|---|
||**funds**|funds|
||**2023**|2022|
||**£**|£|
|Donations and gifts|481,654|462,374|
|Prior year donation returned|-|2,000|
## **4 Charitable activities**
|**Charitable**
**donations**
**Admin fees**
**£**
**£**
Charitable expenditure
865,650
594
**Analysis by fund**
Unrestricted funds
865,650
594
865,650
594
**For the year ended 5 April 2022**
Unrestricted funds
354,000
562
354,000
562|**Total**
**£**
866,244
866,244
866,244|**2022**
**£**
354,562|
|---|---|---|
|||354,562|
|||354,562|
## **5 Trustees**
None of the trustees received any remuneration or expenses for their work as a trustee.
## **6 Employees**
The average monthly number of employees during the year was:
||**2023**|**2022**|
|---|---|---|
||**Number**|**Number**|
|Total|-|-|
- 7 -
## **DAVID LISTER CHARITABLE TRUST**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## _**FOR THE YEAR ENDED 5 APRIL 2023**_
|**7**
**Current liabilities**
Accruals and deferred income
**8**
**Analysis of changes in net funds**
The trust had no debt during the year.|**2023**
**£**
610|**2022**
**£**
610|
|---|---|---|
||||
||||
- 8 -
## **DAVID LISTER CHARITABLE TRUST**
## **DIRECT CHARITABLE GRANTS**
## _**FOR THE YEAR ENDED 5 APRIL 2023**_
|**Direct charitable institutional grants**
Acorn's Hospice
Action Against Hunger
Action for Children
Addington Fund
All we can
Allefts
Alzheimer’s Society
Alzheimer’s Research UK
Amnesty International
AMREF Help Africa
Barnardos
Barnabas Fund
Bids Bosona
Blind Veterans U K
Blood Cancer UK
Brain Research UK
Brainwave
British Heart Foundation
British red cross
Cancer Research UK
Capital Village trust
Care international
Carers Resources
Carers Trust
Caring for Life
Chess Homeland
Children Ahead
Children for Health
Christian Aid
Concern World Wide
Conquest UK
Contact
Crew 2000
CRISIS
Crohn's & Colitis Relief
Cystic Fibrosis
Dec Earthquake Appeal
Dec Pakistan Floods
Dementia UK
Diabetes UK
Doctors without Borders
Eating Matters
Edinburgh Headway
Ezer
Farm Africa
Go Kids Go
Carried forward|**5 April**
**2023**
**£**
-
1,000
50,000
1,000
65,000
1,000
55,000
2,000
-
5,000
-
3,000
2,000
-
1,000
2,000
2,000
-
-
-
-
-
-
-
2,000
-
1,000
1,000
17,000
10,000
1,000
2,000
1,000
5,000
1,000
-
20,000
10,000
1,000
10,000
-
2,000
-
-
2,000
2,000
278,000|**5 April**
**2022**
**£**
1,000
-
5,000
5,000
7,000
-
-
5,000
12,000
2,000
2,000
2,000
-
2,000
-
-
2,000
1,000
25,000
4,000
2,000
2,000
2,000
1,000
-
2,000
-
-
12,000
15,000
-
-
2,000
-
2,000
-
-
-
-
10,000
2,000
2,000
2,000
-|
|---|---|---|
|||131,000|
## **DAVID LISTER CHARITABLE TRUST**
## **DIRECT CHARITABLE GRANTS**
## _**FOR THE YEAR ENDED 5 APRIL 2023**_
|Brought forward
Handicapped children action group
Help & Homes 4 Children
Henshaws
Hope and Homes for Children
Humanity Inclusion
Independence at Home
Independent Age
Indian Inland Mission
International East African Hunger Crisis
IPSEA
Kids Space
Kurkha Welfare
Intercare
Interfaith
Leeds Down Syndrome Network
Lennox childrens cancer
Leonard Cheshire Foundation
Leprosy Mission
Lumos
M S Society
Macmilllan Cancer Support
MAF
Mag Mines
Manorlands Hospice
Marie Curie
Martin House Hospice
Medair UK
Medecins san Frontieres
Methodist Home of the Aged
Mildmay Mission Hospital
MIND
Mission without Borders
Motor Neurone Disease
Musclar Spinal Atrophy UK
MYPAS
Nidderdale Agricultural Society
OPA cancer
Open Arms
Open Arms Malawi
Operation Smile
Oxford Childrens Hospital
Parkinson's Society
Parkinson's UK
Plan International
Carried forward|**5 April**
**2023**
**£**
278,000
-
50,000
2,000
10,000
7,000
1,000
1,000
-
2,000
2,000
1,000
500
-
-
1,000
-
2,000
1,000
-
2,000
12,000
2,000
-
-
5,000
-
2,000
60,000
50,000
2,000
8,000
5,000
5,000
-
2,000
50
1,000
-
15,000
-
2,000
50,000
15,000
-
596,550|**5 April**
**2022**
**£**
131,000
1,000
-
5,000
10,000
2,000
-
-
2,000
-
-
-
-
2,000
2,000
-
5,000
-
-
2,000
-
12,000
2,000
2,000
7,000
-
5,000
-
-
-
-
2,000
2,000
5,000
2,000
-
2,000
20,000
5,000
2,000
-
2,000
-
5,000|
|---|---|---|
|||237,000|
## **DAVID LISTER CHARITABLE TRUST**
## **DIRECT CHARITABLE GRANTS** _**FOR THE YEAR ENDED 5 APRIL 2023**_
|Brought forward
Practical Action
Prison Me no way
Prostrate Cancer UK
Pumping Mandelston
Pulse
Rainbow Trust
Reach the Children UK
Red Cross
Refresh Carers
Resolve Now
Ripley Show
RNC
RNID
RNLI
Roseberry Centre
Roy Castle Lung Cancer
Safe Child Thailand
Salvation Army
Samaritans Pulse
Save International
Save the Children Fund
Seeing Dogs
Sense
Side by Side
Sight Research
Sight Savers
Social Square (UK)
Special Needs Parental Support
St Gemma's Hospice
St Michael’s Hospice
Sunnydays childrens fund
Sunshine Wishes
Survive
Target Overian cancer
Tanzania Trust
TCO charity
Teen Enterprise
The Heprosey Mission
Tinsell Trust
Triangle Generation Humanitaire
UNICEF
Water Aid
Wellspring|**5 April**
**2023**
**£**
596,550
5,000
-
2,000
-
-
2,000
-
15,000
1,000
2,000
100
-
-
1,000
2,000
10,000
2,000
60,000
1,000
2,000
60,000
1,000
2,000
1,000
-
-
1,000
2,000
15,000
5,000
-
1,000
1,000
-
1,000
-
1,000
-
-
5,000
12,000
-
1,000
810,650|**5 April**
**2022**
**£**
237,000
2,000
2,000
-
2,000
10,000
-
2,000
-
-
-
-
2,000
2,000
2,000
-
2,000
1,000
20,000
-
-
30,000
-
-
-
1,000
1,000
-
-
-
2,000
1,000
-
-
2,000
-
5,000
-
2,000
2,000
-
15,000
2,000|
|---|---|---|
|||347,000|
## **DAVID LISTER CHARITABLE TRUST**
## **DIRECT CHARITABLE GRANTS**
## _**FOR THE YEAR ENDED 5 APRIL 2023**_
|Brought forward
Westwood
Wilf ward family trust
World Child Cancer
Yeldall Manor
Yorkshire Cancer Research|**5 April**
**2023**
**£**
810,650
1,000
-
2,000
2,000
50,000
**865,650**|**5 April**
**2022**
**£**
347,000
2,000
5,000
-
-|
|---|---|---|
|||**354,000**|